Eliminación ajuste salarial lleva 9 años

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Santo Domingo, RD. – Nuevamente y por no­vena ocasión, las perso­nas físicas, especialmente los trabajadores asalariados, se quedarán sin la in­dexación de la exención salarial. Se trata de una medida impositiva que afectaría directamente a quienes tributan por el ré­gimen ordinario del im­puesto sobre la renta y procedimiento simplifica­do de tributación, afirma Samuel Alexis Rodríguez, consultor fiscal.

El proyecto de Presupues­to 2021 dejará sin efecto el ajuste por inflación estable­cido en el artículo 327 del Código Tributario, el cual aplica a la exención contri­butiva anual para personas físicas, pymes, asalariados, profesores, médicos, conta­dores, abogados, consulto­res, y otros. No se trata de al­go nuevo. Desde el año 2016 hasta probablemente el 2021 se mantendrá la misma exen­ción de RD$416,280 equiva­lente a RD$34,685 mensua­les, dijo Rodríguez.

En 2012 y 2015 se adop­tó una medida similar, al congelar la exención anual en RD$399,923 sin ajus­tar anualmente por infla­ción. Se estima un impacto acumulado de 26% en desmedro de los empleados por la suspensión reiterada del ajuste por inflación a la exención contributiva anual desde la primera decisión gubernamental.

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